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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
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11-99A-2
Section 11-99A-2 Definitions. In this chapter the following words shall have the following
meanings: (1) APPOINTING GOVERNMENT. The municipality or county that approves the creation
of a district and appoints members to the board. (2) BOARD. The board of directors of a district.
(3) CONTIGUOUS. Two tracts of land if touching for a continuous distance of not less than
200 feet. The term includes tracts of land divided by bodies of water, streets, railroad,
or utility rights-of-way, or by land owned by any public person. In determining whether land
is contiguous with a municipality, (i) land separated by bodies of water, streets, or railroad,
or utility rights-of-way is contiguous even though the bodies of water, streets, or rights-of-way
are within the city limits of another municipality and (ii) land separated by land owned by
a public person is not contiguous if the land owned by the public person is within the city
limits of another municipality. (4) COUNCIL. The governing body of a...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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45-39-221.03
Section 45-39-221.03 Powers of tourism board. (a) The tourism board may conduct programs and
events, including, but not limited to, programs of information and publicity, sporting events,
and other public events to attract tourists and visitors to the county. The tourism board
may conduct programs or events in the state and elsewhere and expend its funds in the furtherance
of such programs and events in the state and elsewhere. (b) The tourism board may enter into
contracts with any person, firm, corporation, or association to carry out the purposes set
forth herein. No contract entered into by the tourism board shall bind either the state, the
county, or any municipality. (c) The tourism board shall have the following additional powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To sue and be sued in its own name in civil suits and actions, and to defend suits
and actions against it, including suits and actions ex delicto...
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11-48-5
Section 11-48-5 Adoption of ordinance or resolution describing proposed improvement, ordering
preparation of plans, specifications, etc., thereof, etc. (a) When the council of any city
or town shall determine to open, widen, extend, construct, or improve any street, alley, avenue,
sidewalk, highway, or other public place or to make any other public improvements or undertake
any work authorized by the provisions of this article, the cost of which or any part thereof
it is proposed to assess against the property abutting on, served, illuminated, drained, elevated,
reclaimed, protected, or otherwise specially benefited or increased in value by said improvements,
it shall adopt an ordinance or resolution to that effect, describing the nature and extent
of the work, the general character of the materials to be used and the location and terminal
point thereof and the streets, avenues, alleys, or other highways or parts thereof embraced
therein, and it shall direct that full details,...
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11-54A-9
Section 11-54A-9 Powers of authority; all projects to be in development area. (a) The authority
shall have the following powers, together with all powers incidental thereto or necessary
to the discharge thereof in corporate form: (1) To have succession by its corporate name for
the duration of time, which may be perpetuity, subject to Section 11-54A-20, specified in
its certificate of incorporation. (2) To sue and be sued in its own name and to prosecute
and defend civil actions in any court having jurisdiction of the subject matter and of the
parties. (3) To adopt and make use of a corporate seal and to alter the same at pleasure.
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business.
(5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise and
to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more projects,
including all real and personal properties which the board of the authority may...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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45-23A-91.08
Section 45-23A-91.08 Powers of the authority. (a) The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
perpetuity, subject to Section 45-23A-91.19) specified in its certificate of incorporation.
(2) To sue and be sued in its own name and to prosecute and defend civil actions in any court
having jurisdiction of the subject matter and of the parties. (3) To adopt and make use of
a corporate seal and to alter the same at pleasure. (4) To adopt and alter bylaws for the
regulation and conduct of its affairs and business. (5) To acquire, whether by purchase, construction,
exchange, gift, lease, or otherwise and to refinance existing indebtedness on, improve, maintain,
equip, and furnish one or more projects, including all real and personal properties which
the board of the authority may deem necessary in connection...
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45-27A-31.08
Section 45-27A-31.08 Powers of authority. The authority shall have all of the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time, which may be
perpetuity, subject to Section 45-27A-31.19, specified in its certificate of incorporation.
(2) To sue and be sued in its own name and to prosecute and defend civil actions in any court
having jurisdiction of the subject matter and of the parties. (3) To adopt and make use of
a corporate seal and to alter the same at pleasure. (4) To adopt and alter bylaws for the
regulation and conduct of its affairs and business. (5) To acquire, whether by purchase, construction,
exchange, gift, lease, or otherwise and to refinance existing indebtedness on, improve, maintain,
equip, and furnish one or more projects, including all real and personal properties which
the board of the authority may deem necessary in connection...
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